engleski

Estimate of revenues form the value added tax in the Republic of Croatia

Croatia is going to introduce the value added tax on January 1, 1998. The purpose of this research project was to make an estimate of VAT revenues. The estimates were made using two methods: first, according to other similar estimates, and second, through macroeconomic aggregates. Using the first method, and making a comparison with countries which have a single rate similar to that of Croatia (Denmark 22% and Norway 20%) and a similar base to that of Croatia (all goods and services), the author foresees that after the introduction of VAT the revenues would represent about l0a/o of GDP. Using the second method the author concludes that the revenues collected from VAT would make about 12"/o of GDP. So according to both methods a reduction of revenues from indirect taxation is expected in Croatia after the introduction of VAT: In recent years sales tax has been making about 13% of GDP.

value added tax; Croatia; revenue-estimate

nije evidentirano